AI en Translation, Pages 226-250
Page 226
The Lay Council of the Jewish Community - Baghdad
Table showing the realized revenues for the year ending March 31, 1949
In view of the estimates according to the general estimated budget
⟦line⟧
Estimated Amount | Realized Amount | Increase | Decrease
Dinar / Fils | Dinar / Fils | Dinar / Fils | Dinar / Fils
Midwife Fees | 31,970/000 | 31,470/000 | | 500/000
Ketubot Fees | 4,000/000 | 4,945/178 | 945/178 |
Donations for Certificates and Divorce Deeds | 350/000 | 307/000 | | 43/000
Rents - Khan Al-Shorja | 472/000 | 500/000 | 28/000 |
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
| 36,792/000 | 37,222/178 | 973/178 | 543/000
Net Increase
430/178
⟦line⟧
973/178
==========
Surplus according to the general estimated budget 523/000
Add the increase in realized revenues over
the estimated revenues as
shown above 430/178
⟦line⟧
953/178
==========
Total excess of expenditures spent over
the allocated credits
according to the attached table 2,204/640
Deduct - total surplus as shown above 953/178
⟦line⟧
Deficit according to the budget
attached general 1,251/462 Dinars
==========
Page 228
The Lay Council of the Jewish Community - Baghdad
General Budget as of March 31, 1949
Liabilities | Fils / Dinar | Fils / Dinar | Assets | Fils / Dinar | Fils / Dinar
Rifka Daniel Endowment Account for Hospitals - as on the opposite side | | | Cash in hand and at the bank | |
Balance carried forward from the principal amount with net income | | | Cash with the Community Administration from the permanent advance | |
Accumulated on April 1, 1948 | 3,832/939 | | for petty expenses | 150/000 |
Add - Net income for the year ended March 31, 1949 | 299/865 | 4,132/804 | Cash at the Ottoman Bank - Baghdad | 3,682/221 | 3,832/221
Isaac Hayim Synagogue Account | | | Investment account of Rifka Daniel Endowment for | |
Remaining amount from the Capital Municipality for building demolition damage | 900/000 | | Hospitals (as on the opposite side) | |
Interest received from the investment account for the synagogue | 17/600 | 917/600 | 15 Iraqi Loan Bonds 3% | |
Burned Khan al-Shorja Account | | | for the year 1947 at cost | 1,500/000 |
Amount received from the insurance company as compensation for the burned Khan | 1,000/000 | | 200 Iraqi Loan Bonds | |
Interest received from the investment account for the Khan | 19/595 | 1,019/595 | 2% for the year 1944 at cost | 2,000/000 |
Accounts Payable | | | Cash at the Ottoman Bank - Baghdad | 632/804 | 4,132/804
Loan from Shmuel School | | | | |
4,479/800 ID carried forward on April 1, 1948 | | | Investment Account - at cost | |
88/600 ID deduct - Paid during the year | 2,391/200 | | 98 Iraqi Loan Bonds | |
Surplus of slaughterhouse water fees for the year 1947/48 | 10/056 | | 2% for the year 1944 for Khan al-Shorja account | 995/150 |
Slaughterhouse water fees for the year 1949/50 received in advance | 60/000 | 2,461/256 | 88 Iraqi Loan Bonds | |
Rents received in advance | | | 2% for the year 1944 for Isaac Hayim Synagogue account | 893/800 | 1,888/950
Rent of the soap factory for the period from April 1, 1949 | | | Loan Bonds - according to the attached schedule | |
until March 31, 1950 | 55/000 | | No. (1) | | 32,415/000
Rent of the slaughterhouse cafe for the period from April 1, 1949 | | | Accounts Receivable | |
until March 31, 1950 | 55/000 | | Hospital Committee endowments | 100/000 |
Rents of the Tamarin plot :- | | | Hadia Munshi Saleh School endowments | |
325/000 ID for three shops for the period from | | | (Balance of the amount paid for reconstruction) | 100/000 |
April 1, 1949 until | | | Miscellaneous debts (according to the attached schedule | |
March 31, 1950 | | | No. 2) | 409/464 | 609/464
750/000 ID for the premises leased to the Iraqi Industry | | | Deposits | |
and Trade Company for the period from | | | for the Telephone Directorate and Electricity Company | | 49/622
March 24, 1949 until | | | Income and Expenditure Account | |
March 23, 1950 | | | Excess of expenditure over income | |
650/000 ID for the premises leased to Mr. Jack Sofer | | | until March 31, 1948 | 3,196/732 |
for the period from May 30, 1949 until | | | for the year ended March 31, 1949 | |
May 29, 1950 | | | according to the income and expenditure account | 1,251/462 | 4,448/194
900/000 ID for the premises leased to Hajj Ali Karam Hayka | | | Rachel Shimon School | |
for the period from May 22, 1949 until | | | Loan from the Schools Committee | |
May 21, 1950 | 2,625/000 | | (as on the opposite side) | ⟦illegible⟧ |
Rent of Khan al-Shorja for the period from April 1, 1949 until March 31, 1951 | 1,450/000 | | | |
Rent of the oil warehouse plot for the period from April 1, 1949 until January 31, 1958 | 1,060/000 | 5,245/000 | | |
Midwife revenue account for the year 1949/50 | | 33,610/000 | | |
Schools Committee | | | | |
Loan given to Rachel Shimon School (as on the opposite side) | ⟦illegible⟧ | | | |
| ⟦line⟧ | 47,376/255 | | ⟦line⟧ | 47,376/255
Page 230
The Lay Council of the Jewish Community in Baghdad
Income and Expenditure Account for the year ended March 31, 1949
Expenditures | Dinar Fils | Dinar Fils | Income | Dinar Fils | Dinar Fils
Community Administration | | | From Kosher Slaughter Fees | | 31,470/000
Salaries | 1,814/000 | | " Priesthood Fees | | 4,945/178
Cost of Living Allowances | 449/000 | | " Certificate Donations and Divorce Documents | | 307/000
Miscellaneous | 4,460/693 | 6,723/693 | From Rents | |
The Spiritual Council | | | Rent of Khan Al-Shorja | 500/000 |
Salaries | 1,476/000 | | Rent of Slaughterhouse Cafe | 60/000 |
Cost of Living Allowances | 508/250 | | Rent of Shamshoum Plot | 120/000 |
Miscellaneous (including divorce document expenses) | 482/874 | 2,467/124 | Rents of Al-Tamaran Plot | 2,735/000 | 3,415/000
The Slaughterhouse | | | Excess of Expenditures over Income according to the General Budget | | 1,251/462
Salaries | 2,042/244 | | | |
Cost of Living Allowances | 1,475/044 | | | |
Miscellaneous | 418/016 | 3,935/304 | | |
The Hospices | | | | |
Yeshivot Salaries | 675/700 | | | |
Cost of Living Allowances | 345/250 | | | |
Pensioners' Salaries | 583/671 | | | |
Cost of Living Allowances | 197/500 | | | |
Salaries for the Needy | 208/726 | | | |
Cost of Living Allowances | 205/500 | 2,216/347 | | |
School Allocations | | 14,015/000 | | |
Hospital Allocations | | 4,132/839 | | |
Charitable Institution Allocations | | | | |
Synagogue Committee Allocations | 84/000 | | | |
Property Committee Allocations | 96/975 | | | |
Grant to the Women's Renaissance Society | 170/000 | | | |
Grant to the Society for Aiding Poor Girls for Marriage | 25/000 | | | |
Grant to the Charitable Sewing Society for Girls | 150/000 | | | |
Grant to Karrada Kindergarten | 60/000 | | | |
Grant for Aiding the Poor | 86/750 | | | |
Cemetery Guarding | 90/000 | | | |
Gratuities | 40/000 | 805/725 | | |
Miscellaneous Allocations | | | | |
Grant for the Recreation of Community Institution Employees | 2,688/417 | | | |
Deficit Balance of Used Clothing from America carried forward from previous years | 200/000 | | | |
Balance of Al-Tamaran Plot Reconstruction Account | 4,213/191 | 7,101/608 | | |
| | 41,388/640 | | | 41,388/640
41,388/640
⟦line⟧
Page 232
Table No. (4)
The Lay Council of the Israelite Community - Baghdad
Table showing the community administration expenses not supported by receipts
Amount | List of Expenses | | Remarks
10/000 | Subscription to ⟦Tradel⟧ newspaper | April | The receipt obtained is for two dinars only
5/000 | Gratuity to Menashi Nahum | August |
50/000 | Audit fees for hospital accounts paid to Mr. ⟦Athirhan⟧ | |
8/000 | Subscription to Al-Nabaa newspaper | |
2/000 | Value of coal for the police | |
5/000 | Value of coal for the police | |
1/320 | Telegrams | |
1/375 | Writing paper | |
20/043 | Taxi fares for the elections | |
3/950 | Printing fees for lists of those eligible to vote | |
3/380 | Value of paper, cardboard, and other items for the elections | |
41/000 | Miscellaneous gratuities | |
10/000 | Gratuities to a clerk in the Ministry of Justice | |
25/000 | Fees of Mr. Yaqub ⟦Azza⟧ Abdullah | |
419/500 | Meat preservation expenses spent during the year | |
Page 233
- 2 -
Amount | Name | Date of Bond | Due Date
Fils / Dinar | | |
17,517/000 | Brought forward | |
1,512/000 | Salam Mahdi | 31/3/49 | ( 30/9/49 ) Al-Fayliyah
1,512/000 | - ditto - | - ditto - | ( <del>15/10/49</del> )
1,512/000 | - ditto - | - ditto - | ( 30/10/49 )
1,512/000 | - ditto - | - ditto - | ( 15/11/49 )
1,512/000 | - ditto - | - ditto - | ( 30/11/49 )
1,512/000 | - ditto - | - ditto - | ( 15/12/49 )
1,512/000 | - ditto - | - ditto - | ( 30/12/49 )
1,512/000 | - ditto - | - ditto - | ( 15/1/50 )
1,512/000 | - ditto - | - ditto - | ( 30/1/50 )
350/000 | Sayyid Hashim Sayyid Saeed | - ditto - | 1/8/49 for Khan Al-Shorja
350/000 | - ditto - | - ditto - | ⟦1/11/49⟧ - ditto -
350/000 | - ditto - | - ditto - | 1/4/50 - ditto -
40/000 | Yusuf Salem | - ditto - | 1/7/49 for shops in Arsat Al-Tamarin
40/000 | - ditto - | - ditto - | 1/9/49 - ditto -
40/000 | Naji Salman | - ditto - | 1/7/49 - ditto -
40/000 | - ditto - | - ditto - | 1/9/49 - ditto -
37/500 | Sion Yaqub and Yusuf Yaqub | - ditto - | 1/7/49 - ditto -
37/500 | - ditto - | - ditto - | 1/9/49 - ditto -
32,415/000 | | |
⟦line⟧
Page 234
Table No. (3)
The Lay Council of the Israelite Community - Baghdad
Cash in the Community Administration Fund on July 24, 1949
Permanent Advance | 150/000 Dinars
Advance from His Eminence Rabbi M | 80/000
Received from certificate fees | 10/000
| 240/000 Dinars
Deduct -
Total expenses for the month of June 1949
According to the petty cash book 137/117
Total expenses from July 1, 1949
to July 22, 1949 7/526
144/643
Advances
To Nassim the servant 6/000 Dinars
„ Salman Shaul 11/916
„ Ibrahim 5/000
„ Shlomo the driver 5/000
„ Shaul the servant 0/750
„ Yusuf Saleh 3/000
„ Yusuf Mayer 40/000
The Engineer
„ Cemetery Association 2/000
„ Religious Court 15/000
Permanent advance
233/309 Dinars Cash on hand 88/666
<del>6/691 Dinars</del>
Page 235
Table No. (2)
The Lay Council of the Israelite Community - Baghdad
Table showing miscellaneous liabilities
| Fils/Dinar |
Mr. Sheir Dangour | 8/250 |
Shimon Al-Qadis (for the supply list dated March 31, 1949) | 150/294 | Paid in April 1949
The Secretariat of the Capital (Electricity fees for the slaughterhouse) | 119/118 | See report
The advance paid to a carpenter for making an office for His Eminence the Head of the Community | 30/000 | Settled
The amount suspended for slaughterhouse water fees for the year 1948/49 | 1/702 | Obtained
309/464 Dinars
Page 236
- 6 -
Included in the list of reconstruction expenses submitted by the engineer Yusuf Meir Saleh
was a total of 820/120 Dinars that were not supported by receipts.
As I indicated in another part of this report, an amount of
1500/- Dinars had been recorded against the mentioned school, while the deficit balance of 21/561 Dinars, which appears to have been among
the fund's payments as of March 31, 1949, was recorded against the mentioned school in the year 1949/1950
based on a decision by the Lay Council dated April 7, 1949.
On this occasion, I would like to point out that the revenues and expenditures listed above were not recorded
in the account books during the year under review; therefore, I deem it advisable that such
transactions be recorded in the books when they occur.
- 2 - Attached herewith is Table No. (5) showing some revenues and expenditures for the community's institutions
relative to the credits allocated to them in the estimated budget for the year 1948/1949, explaining how
the deficit for this year was reached.
- 3 - An amount of 4500/- Dinars was received from the Baghdad Municipality for the debris of the Al-Masri Synagogue,
and this amount was recorded as revenue at the time for the mentioned synagogue, then paid to Messrs. Rahmin
and Shaul Nassim Shiri according to a decision by the Council dated June 3, 1948, based on
a decision by the Synagogues Committee, provided that the amount be spent by the two parties on the reconstruction of the mentioned synagogue
and its repair, and that a copy of the reconstruction account be submitted to the Council.
Please accept my highest respect.
Sincerely
Page 237
— 5 —
( 2 ) Spiritual Council expenses — Miscellaneous — 283/874 Dinars
Included in the aforementioned expenses are amounts totaling 250/— Dinars that were not
supported by receipts, paid for the translation and recording of Sharia rulings and the selection of Sharia rulings.
( 3 ) Slaughterhouse expenses
Salaries
I have noticed the deduction of various amounts from the salaries of some slaughterhouse employees, and I have learned
from the community administration accountant that such amounts are deducted from slaughterhouse employees at the request of
the head of the slaughterhouse due to the absence of these employees. These deductions are added to
the head's salary so that he, in turn, pays them to individuals in place of those absent. I have not seen
the necessary receipts for these payments and suggest they be paid in the future by the community administration
accountant to the specific additional workers.
( 4 ) Miscellaneous expenses — 418/016 Dinars
I have not seen the supporting receipts for most of these expenses, which include wages for
lump-sum additional work paid to some slaughterhouse employees who receive separate salaries from the community
administration. Such lump-sum allowances could have been added to the payroll lists
and the necessary receipts obtained for them.
General Remarks
1 — Revenues and expenses of the City of Menashi Saleh School
I have reviewed the list of revenues and expenses for the aforementioned school, and the
deficit therein was as follows:-
Expenses including renovation costs, salaries, etc. 376/661 Dinars
Deduct — Revenues —
Rent of eight shops for one year 180/— Dinars
Donation from His Excellency the benefactor Senator
Ezra Menachem Daniel
For renovations 25/100 " 205/100 "
Deficit 171/561 Dinars
⟦line⟧
Page 238
— 2 —
General Note
It is necessary to observe the outstanding debts from time to time in order to take
the necessary measures to collect them or write off what is uncollectible.
3 — Insurances (Deposits) — 49/632 Dinars
I have reviewed certificates from the Central Telephone Directorate and the Electricity Company regarding the deposits
deposited with them in the name of the Lay Council of the Israelite Community until March 31, 1949, and these
are their details:—
With the Central Telephone Directorate 30/000 Dinars
With the Electricity Company —
For the slaughterhouse —/37 Dinars
For the office —/13 "
For the Religious Court —/5 " —/55 "
⟦line⟧ ⟦line⟧
—/85 Dinars
⟦line⟧
Accordingly, the insurance account should be settled according to the details shown above.
4 — Promissory Notes — 32,415/— Dinars
Of the total of this amount, —/30,250 Dinars represent the notes outstanding against the contractor of the midwife
Mr. Salam Mahdi. ⟦And⟧ the compensation has been paid to him until June 15, 1949, 7,562/500
Dinars, which is the total of five notes that matured until the mentioned date.
I have learned that the note due on June 30, 1949, amounting to 1,512/500 Dinars
part of it was paid in late July 1949, and the two notes due on July 15, 49 and July 31, 1949
of 1,512/500 Dinars each have not been paid yet.
Accordingly, I cannot express any opinion on the amount that may prove uncollectible from
these notes, the impact of which affects the revenues of the fiscal year 1949/1950.
5 — Investment Account
All investment bonds are shown in the balance sheet according to their cost, and in my opinion, the market price
current for these bonds was on March 31, 1949, less than the cost.
The purchases of the following bonds were not supported by receipts:—
Entry dated 8/11/48 — 98 bonds of the Iraqi Loan bonds 0/02
For the account of Khan Al-Shorja 995/150 Dinars
Entry dated 8/11/48 — 88 — ditto —
For the account of Cohen Isaac Hayyim 893/800
⟦line⟧ ⟦line⟧
186 1888/950 Dinars
⟦line⟧
Page 239
Table No. (1)
The Lay Council of the Jewish Community - Baghdad
Promissory Notes as of March 31, 1949
Amount Fils / Dinar | Name | Date of Note | Maturity Date
120/000 | Nadim Makki Muhammad Said | 2/1/48 | 2/1/1950 for rent of Shamshoum plot
120/000 | - ditto - | - ditto - | 2/1/1951 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1952 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1953 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1954 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1955 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1956 - ditto -
25/000 | Abbas Muhammad | 3/16/49 | 8/1/1949 from rent of the gut factory
15/000 | Alwan Abid | 3/31/49 | 8/1/1949 for rent of Al-Mahouza cafe
1,512/500 | Salam Mahdi | 3/31/49 | ( 4/15/49
1,512/500 | - ditto - | - ditto - | ( 4/30/49
1,512/500 | - ditto - | - ditto - | ( 5/15/49
1,512/500 | - ditto - | - ditto - | ( 5/30/49
1,512/500 | - ditto - | - ditto - | ( 6/15/49
1,512/500 | - ditto - | - ditto - | ( 6/30/49
1,512/500 | - ditto - | - ditto - | ( 7/15/49
1,512/500 | - ditto - | - ditto - | ( 7/30/49
1,512/500 | - ditto - | - ditto - | ( 8/15/49
1,512/500 | - ditto - | - ditto - | ( 8/30/49
1,512/500 | - ditto - | - ditto - | ( 9/15/49
for
the upcoming year
1949/50
17,517/500 carried forward
Page 240
Baghdad on August 10, 1949
To the Honorable President of the Lay Council
Baghdad
After greetings
Based on your instructions, I have audited, with the assistance of Mr. Yamin ⟦Simhan⟧, the account books
of the Lay Council of the Jewish Community in Baghdad for the year ending March 31, 1949.
I attach herewith the income and expenditure account for the year ending March 31, 1949, with
the general balance sheet as it was on that date, and I list below my observations regarding the accounts under discussion.
1 - General Balance Sheet
1 - Opening Balances on April 1, 1948
I have matched the opening balances from the general balance sheet as of March 31, 1948,
attached to Mr. Shlomouson's report on the Lay Council's accounts for the year ending
March 31, 1948.
2 - Debit Accounts
Hospital Committee Suspense - 150/-- Dinars
I have reviewed a letter from the Hospital Committee stating that it is not responsible
for the amount mentioned above, as the person responsible for it is Mr. Sheir Dangour, and accordingly,
your council took its decision No. 40 dated June 26, 1949, regarding the necessity of reversing this amount
against the aforementioned person in the year 1949/50.
Menashi Saleh School Suspense - 150/-- Dinars
The renovation expenses for the aforementioned school reached 100/175 Dinars -
His Excellency the benefactor, Senator Ezra Menachem Daniel, donated 100/25 Dinars - and
it was decided that the balance of 150/-- Dinars remains suspended in the accounts against the
aforementioned school in the hope of collecting it from the concerned parties. (I have other observations
in another sense in this report regarding the income and expenditures of this school)
Miscellaneous Services
Slaughterhouse electricity fees until March 31, 1949 - 118/119 Dinars
This amount is suspended against the Capital Secretariat, and I have reviewed two letters sent
from the community administration to the Capital Secretariat regarding its payment, and I learned that no
answer has been received yet.
Page 241
- 3 -
6 - Cash at the Community Presidency from the permanent advance for petty expenses - 150/- Dinars
The counting of the fund's assets was completed on July 24, 1949, and Table No. (3) is attached herewith in detail.
7 - Accounts Payable
Loan from Nuriel School - 2,391/200 Dinars
I have not seen a confirmation from Nuriel School dated March 31, 1949, regarding the accuracy of the amount mentioned above.
Revenue account for the midwife for the year 1949/1950 - 33,610/- Dinars
The breakdown of this amount is as follows:
The amount received in cash from the contractor in writing on 5/10 | 3,360/- Dinars
Total amounts of promissory notes due for payment during the year 1949/1950 (please review my notes about them in this report) | 30,250/- "
Total amount of the commitment | 33,610/- Dinars
Surplus of slaughterhouse water fees for the year 1947/1948 - 10/156 Dinars
Given that this account has been carried over since April 1, 1948, I believe it is appropriate for your council to make a decision on how to dispose of this amount.
8 - Income and Expenditure Account
1 - Midwife fees - 31,470/- Dinars
This amount represents the net amount obtained from the midwife contractor for the 1948/1949 financial year, which is less than the agreed amount by 500/- Dinars. This difference was written off according to your council's decision No. 32 dated March 17, 1949.
2 - Kaput fees - 4,945/178 Dinars
Based on your instructions regarding the thorough auditing of Kaput revenues:
A- I have matched the lists received from the person performing the marriage ceremonies (the Mass) with the receipt copy books related to them. These receipts are provided to the aforementioned person by the community administration, and he, in turn, returns each completed book to the community accountant.
Page 243
Table No. (5)
The Lay Council of the Jewish Community - Baghdad
Table showing the expenditures spent during the year ending March 31, 1949
on the community institutions that do not match the allocations assigned to them in
the general estimated budget for the fiscal year 1948/49
Institution | Surplus Fils / Dinar | Excess Fils / Dinar | Amount Spent Fils / Dinar | Allocated Credit Fils / Dinar
Community Administration | | | |
Salaries | | 6/000 | 1,814/000 | 1,808/000
Cost of living allowances | 1/000 | | 449/000 | 450/000
Miscellaneous | | 1,960/693 | 4,460/693 | 2,500/000
| 1/000 | 1,966/693 | 6,723/693 | 4,758/000
The Spiritual Council | | | |
Salaries | | 131/000 | 1,476/000 | 1,345/000
Cost of living allowances | | 0/250 | 508/250 | 508/000
Miscellaneous ⟦not mentioned⟧ | | 122/874 | 482/874 | 360/000
Line expenses | | | |
(Divorce) | | 254/124 | 2,467/124 | 2,213/000
The Slaughterhouse | | | |
Salaries | | 0/244 | 2,042/244 | 2,042/000
Cost of living allowances | | 3/044 | 1,475/044 | 1,472/000
Miscellaneous | | 18/016 | 418/016 | 400/000
| | 21/304 | 3,935/304 | 3,914/000
The Synagogues | | | |
Yeshivot salaries | 62/300 | | 675/700 | 738/000
Cost of living allowances | 31/750 | | 345/250 | 377/000
Pensioners' salaries | 12/329 | | 583/671 | 596/000
Cost of living allowances | 11/500 | | 197/500 | 209/000
Salaries of the needy | 1/274 | | 208/726 | 210/000
Cost of living allowances | 1/500 | | 205/500 | 207/000
| 120/653 | | 2,216/347 | 2,337/000
Page 244
- 2 -
Institution | Surplus | Deficit | Amount Spent | Allocated Budget
| Fils / Dinar | Fils / Dinar | Fils / Dinar | Fils / Dinar
School Allocations | | | |
Private Intermediate School for Girls | | 450/000 | 1,000/000 | 550/000
Schools Committee | 300/000 | | 858/000 | 1,158/000
| 300/000 | 450/000 | 1,858/000 | 1,708/000
| ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
Hospital Allocations | | 73/839 | 4,123/839 | 4,050/000
| | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
Charitable Institutions | | | |
Churches Committee | 16/000 | | 84/000 | 100/000
Properties Committee | 103/025 | | 96/975 | 200/000
Aid to help the poor | 0/250 | | 89/750 | 90/000
Gratuities | 10/000 | | 40/000 | 50/000
| 129/275 | | 310/725 | 440/000
| ⟦line⟧ | | ⟦line⟧ | ⟦line⟧
Miscellaneous | | | |
Grant for the recreation of community institution employees | 9/583 | | 2,688/417 | 2,698/000
Renovation of Al-Nu'man plot | 809 | | 4,213/191 | 4,214/000
| 10/392 | | 6,901/608 | 6,912/000
| ⟦line⟧ | | ⟦line⟧ | ⟦line⟧
Summary
Community Administration | | 1,965/693 | 6,723/693 | 4,758/000
Spiritual Council | | 254/124 | 2,467/124 | 2,213/000
Slaughterhouse | | 22/304 | 3,935/304 | 3,914/000
Gabay | 120/653 | | 2,216/347 | 2,337/000
Schools | | 150/000 | 1,858/000 | 1,708/000
Hospitals | | 73/839 | 4,123/839 | 4,050/000
Charitable Institutions | 129/275 | | 310/725 | 440/000
Miscellaneous | 10/392 | | 6,901/608 | 6,912/000
| 260/320 | 2,465/960 | 28,536/640 | 26,332/000
| ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
Net Deficit | | | 2,205/640 |
| | | ⟦line⟧ |
Page 245
Lay Council of the Israelite Community - Baghdad
Table showing the realized revenues for the year ending March 31, 1949
In view of the estimates according to the general estimated budget
Estimated Amount | Realized Amount | Increase | Decrease
Fils / Dinar | Fils / Dinar | Fils / Dinar | Fils / Dinar |
31,970/000 | 31,470/000 | | 500/000 | Midwife fees
4,000/000 | 4,945/178 | 945/178 | | Kibbut fees
350/000 | 307/000 | | 43/000 | Donations for certificates and divorce papers
472/000 | 500/000 | 28/000 | | Rents of Khan Al-Shorja
36,792/000 | 37,222/178 | 973/178 | 543/000 |
Net Increase
430/178
973/178
⟦line⟧
Surplus according to the general estimated budget 523/000
Add the increase in realized revenues over
the estimated revenues as
shown above 430/178
953/178
⟦line⟧
Total excess of expenditures spent over
the allocated credits
according to the attached table 2,204/640
Deduct - total surplus as shown above 953/178
Deficit according to the budget
attached general 1,251/462 Dinars
⟦line⟧
Page 247
The Lay Council of the Jewish Community - Baghdad
General Budget as of March 31, 1949
Assets | Fils / Dinar | Fils / Dinar | Liabilities | Fils / Dinar | Fils / Dinar
Cash in hand and at the bank | | | Endowment account of Rifka Daniel for the Hospitals account - as on the opposite side | |
Cash with the Community Administration from the permanent advance for petty expenses | 150/000 | | Carried forward balance of the principal amount with net accumulated revenues on April 1, 1948 | 3,832/939 |
Cash at the Ottoman Bank - Baghdad | 3,682/221 | 3,832/221 | Add - Net revenues for the year ending March 31, 1949 | 299/865 | 4,132/804
Investment account of Rifka Daniel endowment for the Hospitals account (as on the opposite side) | | | Isaac Hayim Fund account | |
15 Iraqi Loan Bonds 3% for the year 1947 at cost | 1,500/000 | | Amount received from the Baghdad Municipality for building demolition damage | 900/000 |
200 Iraqi Loan Bonds 2% for the year 1944 at cost | 2,000/000 | | Interest received from the investment account for the Fund account | 17/600 | 917/600
Cash at the Ottoman Bank - Baghdad | 632/804 | 4,132/804 | Burned Shorja Khan account | |
| | | Amount received from the insurance company as compensation for the burned Khan | 1,000/000 |
Investment account - at cost | | | Interest received from the investment account for the Khan account | 19/595 | 1,019/595
98 Iraqi Loan Bonds 2% for the year 1944 for the Shorja Khan account | 995/150 | | Accounts Payable | |
89 Iraqi Loan Bonds 2% for the year 1944 for the Isaac Hayim Fund account | 893/800 | 1,888/950 | Loan from Nuriel School | |
| | | 2,479/800 Dinars carried forward on April 1, 1948 | |
Loan Bonds - according to the attached table No. (1) | | 32,415/000 | 88/600 Dinars less - Paid during the year | 2,391/200 |
| | | Surplus of slaughterhouse water fees for the year 1947/48 | 10/056 |
Accounts Receivable | | | Slaughterhouse water fees for the year 1949/50 received in advance | 60/000 | 2,461/256
Hospital Committee Suspense Accounts | 150/000 | | Rents received in advance | |
Midhat Menashi Saleh School Suspense Accounts (balance of amount paid for reconstruction) | 150/000 | | Rent of the soap factory for the period from April 1, 1949 to March 31, 1950 | 50/000 |
Miscellaneous Debts - according to the attached table No. (2) | 309/464 | 609/464 | Rent of the slaughterhouse cafe for the period from April 1, 1949 to March 31, 1950 | 50/000 |
| | | Rents of the Khan plot :- | |
Deposits | | | 325/000 Dinars for three shops for the period from April 1, 1949 to March 31, 1950 | |
With the Telephone Directorate and the Electricity Company | | 41/622 | 750/000 Dinars for the premises leased to the Iraqi Industry and Trade Company for the period from March 24, 1949 to March 23, 1950 | |
Income and Expenditure Account | | | 650/000 Dinars for the premises leased to Mr. Jack Sofer for the period from May 30, 1949 to May 29, 1950 | |
Excess of expenditure over income until March 31, 1948 | 3,196/732 | | 900/000 Dinars for the premises leased to Haj Taha Kubba for the period from May 1, 1949 to April 30, 1950 | 2,625/000 |
For the year ending March 31, 1949 according to the income and expenditure account | 1,251/462 | 4,448/194 | Rent of Shorja Khan for the period from April 1, 1949 to March 31, 1951 | 1,450/000 |
Rachel Shamoon School | | | Rent of a project plot for the period from April 1, 1949 to January 31, 1958 | 1,060/000 | 5,235/000
Loan from the Schools Committee (as on the opposite side) | | ⟦illegible⟧ | Midwife revenue account for the year 1949/50 | | 33,610/000
| | | Schools Committee | |
| | | Loan given to Rachel Shamoon School (as on the opposite side) | | ⟦illegible⟧
| | 47,376/255 | | | 47,376/255
Page 249
The Lay Council of the Jewish Community in Baghdad
Income and Expenditure Account for the year ended March 31, 1949
Expenditures | Fils / Dinar | Fils / Dinar | Income | Fils / Dinar | Fils / Dinar
Community Administration | | | From Shechita fees | | 31,470/000
Salaries | 1,814/000 | | " Kushot fees | | 4,945/178
Cost of living allowances | 449/000 | | " Donations for certificates and divorce papers | | 307/000
Miscellaneous | 4,460/693 | 6,723/693 | From Rents | |
The Spiritual Council | | | Rent of Khan al-Tamimi | 500/000 |
Salaries | 1,476/000 | | Rent of the Slaughterhouse Cafe | 60/000 |
Cost of living allowances | 508/250 | | Rent of Shamash School | 120/000 |
Miscellaneous (including divorce paper expenses) | 482/874 | 2,467/124 | Rents of Arsat al-Tamarn | 2,735/000 | 3,415/000
The Slaughterhouse | | | Excess of expenditures over income according to the general budget | | 1,251/462
Salaries | 2,042/244 | | | |
Cost of living allowances | 1,475/044 | | | |
Miscellaneous | 418/016 | 3,935/304 | | |
The Hospices | | | | |
Salaries of Pashas | 675/700 | | | |
Cost of living allowances | 345/250 | | | |
Pensions | 583/671 | | | |
Cost of living allowances | 197/500 | | | |
Salaries for the needy | 208/726 | | | |
Cost of living allowances | 205/000 | 2,216/347 | | |
School allocations | | 14,015/000 | | |
Hospital allocations | | 4,123/839 | | |
Charitable institution allocations | | | | |
Synagogue committee allocations | 84/000 | | | |
Property committee allocations | 96/975 | | | |
Grant to Torah Or Society | 170/000 | | | |
Grant to the Society for Aiding Poor Girls for Marriage | 25/000 | | | |
Grant to the Girls' Charitable Sewing Society | 150/000 | | | |
Grant to Karrada Kindergarten | 60/000 | | | |
Grant for aiding the poor | 86/750 | | | |
Cemetery guarding | 90/000 | | | |
Gratuities | 40/000 | 805/725 | | |
Miscellaneous allocations | | | | |
Grant for the recreation of community institution employees | 2,688/417 | | | |
Deficit balance of used clothing received from America for the roles of previous years | 200/000 | | | |
Balance of ⟦renewal⟧ reconstruction account for Arsat al-Tamarn | 4,213/191 | 7,101/608 | | |
| | 41,388/640 | | | 41,388/640
41,388/640